Subject: File No. S7-42-10 - Comment from Janice Brandes

February 10, 2012

Dear SEC Commissioners,

Please do not give in to industry pressures on Section 1504 of the Dodd-Frank Act (the Cardin-Lugar Amendment) - and make sure that ALL companies are covered, every country and every project gets reported, and loopholes that would allow large sums of money to go unreported are closed.

My Comment:

Not only should the money information be public but so should the names of these companies and the governmental people involved. Our goal should be to help Africa to utilize their own resources and allow them to be a part of the world market. Anything less is simply and sadly corruption on those involved. J. Brandes Lynnwood, Wa. USA

Janice Brandes